EXPLANATORY STATEMENT
CUSTOMS REGULATIONS (AMENDMENT)
STATUTORY RULES 1987 NO. 244
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SCIENCE AND SMALL BUSINESS
Background
Section 163 of the Customs Act 1901 (“the Act”) was amended by section 7 of the Customs and Excise Legislation Amendment Act 1987 following a Government decision forming part of the May Economic Statement to apply a refund fee of $200 in respect of refund applications made after 13 May 1987 under that section.
Subsection 163(1D) of the Act contains a list of exemptions to the $200 refund fee.
This Statutory Rule, by the insertion of new regulation 128AB, provides further exemptions from the refund fee for applications for refunds of duty in respect: of goods to which paragraphs 126(fa), 126(fb) or 128A(1)(b) of the Regulations apply.
(Paragraphs 126 (fa) and 126 (fb) of the Regulations are refund circumstances where a rebate has been paid or is to be paid in respect of goods which have been valued in accordance. with the valuation provisions of the Act, but for which the decrease has not been taken into account in assessing that customs value.
Paragraph 128A(1)(b) of the Regulations is a refund circumstance where duty has been paid through a manifest error of fact, the goods in question having been invoiced as part of the contents of packages which were not received).